【摘要】： 隨著市場經(jīng)濟的發(fā)展,經(jīng)濟糾紛和經(jīng)濟案件日益專業(yè)化和復(fù)雜化,司法會計鑒定在法律實踐中應(yīng)用越來越廣泛。本文嘗試從法務(wù)會計的視角,結(jié)合法學(xué)和會計學(xué)知識,對我國司法會計鑒定和司法會計鑒定人制度進行比較研究,分析其不足,提出具體的制度構(gòu)建建議,期望能有益于理論制度和實踐應(yīng)用的發(fā)展。 第一部分是法務(wù)會計和司法會計概念辨析,通過對二者的歷史發(fā)展和概念的梳理,辨析二者的關(guān)系。筆者認為二者是兩大法系不同制度背景下法學(xué)和會計學(xué)融合發(fā)展的不同形態(tài)表現(xiàn),二者融合發(fā)展更符合我國司法實踐的需要和兩大法系相互借鑒的潮流。通過此章明確司法會計鑒定的上位概念司法會計的學(xué)術(shù)爭議,確立制度研究的理論前提。 第二部分是我國司法會計鑒定制度研究。司法會計鑒定制度是司法鑒定制度的組成部分,有其獨特的行業(yè)性和技術(shù)性特點,而鑒定制度的關(guān)鍵是管理體制和鑒定主體制度。首先重點論述司法鑒定管理體制,通過兩大法系鑒定管理體制的比較評析,結(jié)合我國司法會計鑒定行業(yè)的現(xiàn)狀分析,指出作為司法會計鑒定制度改革的關(guān)鍵之一是改革管理體制,就此筆者從宏觀體制、行業(yè)管理和社會發(fā)展等方面提出了具體的三點建議。 第三部分是我國司法會計鑒定人制度研究。鑒定人是鑒定制度的核心,司法會計鑒定人同其它鑒定人相比有其獨特性。通過對兩大法系鑒定人制度比較評析,結(jié)合我國司法會計鑒定人制度的分析,提出在我國建立規(guī)范完整的法務(wù)會計專家證人制度是完善我國司法會計鑒定人制度的路徑選擇。 第四部分是對制度構(gòu)建的具體闡述。首先在司法會計鑒定制度上提出應(yīng)建立行政和行業(yè)管理并重的“一元兩極”模式,成立司法會計鑒定專業(yè)委員會,推動司法會計鑒定社會中介服務(wù)機構(gòu)的發(fā)展;其次在司法會計鑒定人制度上引入法務(wù)會計專家證人制度,重點是建立相關(guān)職業(yè)資格準入和執(zhí)業(yè)管理制度;最后提出司法會計鑒定和鑒定人制度的完善統(tǒng)一于司法會計鑒定準則的制定中,借鑒國外成熟經(jīng)驗提出了建立我國司法會計鑒定準則體系的原則性建議。
[Abstract]:With the development of market economy, economic disputes and economic cases are becoming more and more specialized and complicated. Forensic accounting expertise is more and more widely used in legal practice. In this paper, from the perspective of forensic accounting, combined with the knowledge of law and accounting, the author makes a comparative study on the system of forensic accounting identification and forensic accounting appraiser in China, analyzes its shortcomings, and puts forward some specific suggestions for the construction of the system. It is expected to be beneficial to the development of theoretical system and practical application. The first part is the analysis of the concepts of forensic accounting and judicial accounting. The author thinks that the two are different forms of the development of the fusion of law and accounting under the background of different systems of the two legal systems, and the development of the integration of the two is more in line with the needs of judicial practice in our country and the trend of mutual reference between the two legal systems. This chapter clarifies the academic dispute of the upper concept of judicial accounting, and establishes the theoretical premise of system research. The second part is our country forensic accounting appraisal system research. Forensic accounting identification system is a part of judicial identification system, which has its unique characteristics of industry and technology, and the key of appraisal system is management system and appraisal subject system. First of all, it focuses on the management system of judicial identification, through the comparative analysis of the two legal systems, combined with the analysis of the current situation of forensic accounting identification industry in China. It is pointed out that one of the key points in the reform of forensic accounting appraisal system is to reform the management system. In this paper, the author puts forward three specific suggestions from the aspects of macro system, industry management and social development. The third part is the research of forensic accounting appraiser system in China. The appraiser is the core of the appraisal system, and the forensic accounting appraiser has its own uniqueness compared with the other connoisseurs. Based on the comparative analysis of the expert witness system in the two legal systems and the analysis of the forensic accounting expert system in our country, this paper puts forward that establishing a standardized and complete forensic accounting expert witness system in China is the path choice to perfect the forensic accounting expert system in our country. The fourth part is the concrete elaboration to the system construction. First of all, on the system of forensic accounting identification, the author puts forward the "one dollar and two poles" mode, which should pay equal attention to administration and industry management, and sets up professional committee of forensic accounting identification to promote the development of social intermediary service organization of forensic accounting appraisal. Secondly, the forensic accounting expert witness system is introduced into the forensic accounting expert system, with the emphasis on the establishment of relevant professional qualification admission and practice management system. Finally, the author puts forward that the perfection of the system of forensic accounting identification and expert judge should be unified in the formulation of the standards of forensic accounting identification, and puts forward the principled suggestions for establishing the system of judicial accounting identification standards of our country for reference to the mature experience of foreign countries.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：D918.95

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